Sneed v. Commissioner’s Empirical Analysis
1935
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently March 1995
4 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Burnet v. Harmel · Palmer v. Bender · Murphy Oil Co. v. Burnet · Herring v. Commissioner · Community of Priests of St. Basil v. Byrne
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The payments in question are in the nature of liquidated damages or penalties for failure to drill upon, or exploit, the properties. They are made and are required, not for extracting the oil, gas, or minerals, but for failing to do so. They merely “cover the privilege of deferring commencement of a well”, but are not required to be made if the property is developed. [[Image here]] It is more “in the nature of damages” for the lessee’s failure to exploit the property.”
1 later decision quote this exact passage“* * * Thg word “royalty” as used in a gas lease generally refers to “a share of the product or profit reserved by the owner for permitting another to use (he property.” Hill v. Roberts, 284 S. W. 246 ; National Gas Co. v. Stewart, 90 N. E. 384 . It is compensation for the privilege of drilling and producing oil and gas and consists of a share in the product. Bellport v. Harrison, 255 Pac. 52 .”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.